Does your freelancer have multiple clients, their own business and a VAT number? Or do they effectively work only for you, with no further entrepreneurial activity? That difference is one of the most telling signals under the Dutch DBA Act.
In this article you will learn what it means for a freelancer to "behave as an entrepreneur in economic life", which concrete signals count, and why this factor often weighs heavily in practice. You will also see what this means for you as a client.
This blog is for clients: IT managers and hiring managers who want to know whether their freelancer is a genuine self-employed person.
Entrepreneurship is factor 9 of the Deliveroo ruling, one of the nine factors the Tax Authority uses to assess your working relationship. Want the full overview? Read our guide to the 9 assessment factors of the Dutch DBA Act.
What does "behaving as an entrepreneur" mean?
It is about whether the freelancer presents themselves outwardly as an independent entrepreneur. Do they work for multiple clients, do acquisition, and present themselves as a business? Then that strongly indicates genuine independence. If they effectively work only for you, it looks like employment.
The Tax Authority looks at the whole of entrepreneurial conduct. Think of registration with the Chamber of Commerce, a VAT number, own business clothing or branding, and the effort to find new assignments. It comes down to the question: does this person really operate as a business?
Which signals point to genuine entrepreneurship?
A number of concrete characteristics show that someone genuinely runs a business. The more of them are present, the stronger the signal toward an independent assignment rather than employment.
- The freelancer works for multiple clients
- They are registered with the Chamber of Commerce and have a VAT number
- They actively do acquisition and invest in name recognition
- They run commercial risk and have their own insurance
- They are recognised as an entrepreneur for tax purposes
- They invest in own equipment, training and business resources
One characteristic is rarely enough. A VAT number alone does not make you an entrepreneur in practice. But a stack of these signals paints the picture of a genuine self-employed person working at their own expense and risk.
Why does this factor often weigh heavily in practice?
Because it touches the core of independence: do you work for multiple clients and carry your own risk, or do you effectively lean on one client like an employee? That distinction says a lot about the real nature of the relationship, regardless of what is on paper.
The number of clients in particular is telling. A freelancer who has worked full-time and exclusively for you for years behaves economically like an employee, however independent the contract. One client with nearly all the revenue is a known risk signal.
Note: there is no ranking among the nine factors. Entrepreneurship does not formally weigh more than the rest. But in practice this factor often gives a clear picture, because it is so concrete and visible.
What does this mean for you as a client?
You cannot force your freelancer's entrepreneurship, but you can take it into account. Preferably hire freelancers who demonstrably have multiple clients and operate as a business. That strengthens the overall picture toward genuine independence.
Be alert if you notice a freelancer effectively works only for you, and has for a long time. Then the risk stacks up, even if they otherwise behave independently. In such a case, it is wise to review the construction.
If a freelancer works long-term almost exclusively for you, the intermediary construction can offer a solution. I then place them via Maedium and take on the Dutch DBA Act risk, while they stay an independent entrepreneur. Read our comparison of the intermediary construction and intermediation.
Frequently asked questions about entrepreneurship and the Dutch DBA Act
Is a VAT number and Chamber of Commerce registration enough?
No. Registration and a VAT number are formal characteristics, but the practice counts more heavily. If you actually work as an employee, a Chamber of Commerce number does not help. It is about the whole of entrepreneurial conduct, not isolated formal stamps.
Must a freelancer have multiple clients?
It is not a statutory requirement, but it is a strong signal. One client with nearly all the revenue points toward employment. Multiple clients show someone really stands in the market as a self-employed person. The more spread, the stronger the independence.
Can I as a client influence the entrepreneurship?
You cannot force it, but you can choose freelancers who demonstrably run a business. Also avoid someone working exclusively for you for years without other clients. In doubt, you can cover the risk via the intermediary construction.
Does this factor weigh more heavily than the other eight?
No, there is no ranking. All nine factors are weighed in combination. In practice, entrepreneurship often gives a clear and visible picture, but it is and remains one of nine factors within the overall judgement.
My freelancer has worked only for us for three years. Is that a problem?
It is a risk signal, especially combined with full-time work and embedding. It does not automatically mean employment, but it weakens the independence story. Then consider the intermediary construction or look together at whether the assignment can be set up differently.
Conclusion: a genuine entrepreneur is recognisable
Whether your freelancer behaves as an entrepreneur is one of the most visible factors. Multiple clients, acquisition, own risk and a real business operation point to independence. If someone effectively works only for you, that weakens the picture.
For whom is this most urgent? For clients with a freelancer who works long-term and almost exclusively for them. For whom less? For those hiring a demonstrably active entrepreneur with multiple clients.
My advice: choose freelancers who genuinely run a business, and be alert with those who lean only on you. In doubt, the intermediary construction removes the risk.
Unsure whether your freelancer holds up as self-employed?
Want to look together at whether your working relationship holds up on the nine factors, and which construction fits? Plan a no-obligation call with me. We go through your situation, with no strings attached.
Note: regulations around the Dutch DBA Act may change. For current information, consult rijksoverheid.nl or belastingdienst.nl. This article is general information, not legal advice. For complex situations, I advise consulting an employment lawyer or tax advisor.
